2272h

Any taxpayer interested in receiving a credit for a tax paid under any room occupancy rate exemption authorized by the provisions of this chapter, shall submit a petition of credit supplemented by the appropriate documents within one hundred eighty (180) days following the date the taxpayer paid the tax. History —Sept. 9, 2003, No. 272, § 44; eff. 180 days after Sept. 9, 2003.